Title 26 — Internal Revenue Code

Every section of Title 26 of the United States Code, internal revenue code — 2,140 sections, full text, with the cases that cite each one.

• 26 U.S.C. § 453C — Repealed. Pub. L. 100–203, title X, §10202(a)(1), Dec. 22, 1987, 101 Stat. 1330–388
• 26 U.S.C. § 454 — Obligations issued at discount
• 26 U.S.C. § 455 — Prepaid subscription income
• 26 U.S.C. § 456 — Prepaid dues income of certain membership organizations
• 26 U.S.C. § 457 — Deferred compensation plans of State and local governments and tax-exempt organizations
• 26 U.S.C. § 457A — Nonqualified deferred compensation from certain tax indifferent parties
• 26 U.S.C. § 458 — Magazines, paperbacks, and records returned after the close of the taxable year
• 26 U.S.C. § 460 — Special rules for long-term contracts
• 26 U.S.C. § 461 — General rule for taxable year of deduction
• 26 U.S.C. § 462 — Repealed. June 15, 1955, ch. 143, §1(b), 69 Stat. 134
• 26 U.S.C. § 463 — Repealed. Pub. L. 100–203, title X, §10201(a), Dec. 22, 1987, 101 Stat. 1330–387
• 26 U.S.C. § 464 — Limitations on deductions for certain farming expenses
• 26 U.S.C. § 465 — Deductions limited to amount at risk
• 26 U.S.C. § 466 — Repealed. Pub. L. 99–514, title VIII, §823(a), Oct. 22, 1986, 100 Stat. 2373
• 26 U.S.C. § 467 — Certain payments for the use of property or services
• 26 U.S.C. § 468 — Special rules for mining and solid waste reclamation and closing costs
• 26 U.S.C. § 468A — Special rules for nuclear decommissioning costs
• 26 U.S.C. § 468B — Special rules for designated settlement funds
• 26 U.S.C. § 469 — Passive activity losses and credits limited
• 26 U.S.C. § 470 — Limitation on deductions allocable to property used by governments or other tax-exempt entities
• 26 U.S.C. § 471 — General rule for inventories
• 26 U.S.C. § 472 — Last-in, first-out inventories
• 26 U.S.C. § 473 — Qualified liquidations of LIFO inventories
• 26 U.S.C. § 474 — Simplified dollar-value LIFO method for certain small businesses
• 26 U.S.C. § 475 — Mark to market accounting method for dealers in securities
• 26 U.S.C. § 481 — Adjustments required by changes in method of accounting
• 26 U.S.C. § 482 — Allocation of income and deductions among taxpayers
• 26 U.S.C. § 483 — Interest on certain deferred payments
• 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
• 26 U.S.C. § 502 — Feeder organizations
• 26 U.S.C. § 503 — Requirements for exemption
• 26 U.S.C. § 504 — Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities
• 26 U.S.C. § 505 — Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)
• 26 U.S.C. § 506 — Organizations required to notify Secretary of intent to operate under 501(c)(4)
• 26 U.S.C. § 507 — Termination of private foundation status
• 26 U.S.C. § 508 — Special rules with respect to section 501(c)(3) organizations
• 26 U.S.C. § 509 — Private foundation defined
• 26 U.S.C. § 511 — Imposition of tax on unrelated business income of charitable, etc., organizations
• 26 U.S.C. § 512 — Unrelated business taxable income
• 26 U.S.C. § 513 — Unrelated trade or business
• 26 U.S.C. § 514 — Unrelated debt-financed income
• 26 U.S.C. § 515 — Taxes of foreign countries and possessions of the United States
• 26 U.S.C. § 521 — Exemption of farmers' cooperatives from tax
• 26 U.S.C. § 522 — Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
• 26 U.S.C. § 526 — Shipowners' protection and indemnity associations
• 26 U.S.C. § 527 — Political organizations
• 26 U.S.C. § 528 — Certain homeowners associations
• 26 U.S.C. § 529 — Qualified tuition programs
• 26 U.S.C. § 529A — Qualified ABLE programs
• 26 U.S.C. § 530 — Coverdell education savings accounts
• 26 U.S.C. § 531 — Imposition of accumulated earnings tax
• 26 U.S.C. § 532 — Corporations subject to accumulated earnings tax
• 26 U.S.C. § 533 — Evidence of purpose to avoid income tax
• 26 U.S.C. § 534 — Burden of proof
• 26 U.S.C. § 535 — Accumulated taxable income
• 26 U.S.C. § 536 — Income not placed on annual basis
• 26 U.S.C. § 537 — Reasonable needs of the business
• 26 U.S.C. § 541 — Imposition of personal holding company tax
• 26 U.S.C. § 542 — Definition of personal holding company
• 26 U.S.C. § 543 — Personal holding company income
• 26 U.S.C. § 544 — Rules for determining stock ownership
• 26 U.S.C. § 545 — Undistributed personal holding company income
• 26 U.S.C. § 546 — Income not placed on annual basis
• 26 U.S.C. § 547 — Deduction for deficiency dividends
• 26 U.S.C. § 551_to_558 — Repealed. Pub. L. 108–357, title IV, §413(a)(1), Oct. 22, 2004, 118 Stat. 1506
• 26 U.S.C. § 561 — Definition of deduction for dividends paid
• 26 U.S.C. § 562 — Rules applicable in determining dividends eligible for dividends paid deduction
• 26 U.S.C. § 563 — Rules relating to dividends paid after close of taxable year
• 26 U.S.C. § 564 — Dividend carryover
• 26 U.S.C. § 565 — Consent dividends
• 26 U.S.C. § 581 — Definition of bank
• 26 U.S.C. § 582 — Bad debts, losses, and gains with respect to securities held by financial institutions
• 26 U.S.C. § 583 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(82), Oct. 4, 1976, 90 Stat. 1778
• 26 U.S.C. § 584 — Common trust funds
• 26 U.S.C. § 585 — Reserves for losses on loans of banks
• 26 U.S.C. § 586 — Repealed. Pub. L. 99–514, title IX, §901(c), Oct. 22, 1986, 100 Stat. 2378
• 26 U.S.C. § 591 — Deduction for dividends paid on deposits
• 26 U.S.C. § 592 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(83), Oct. 4, 1976, 90 Stat. 1778
• 26 U.S.C. § 593 — Reserves for losses on loans
• 26 U.S.C. § 594 — Alternative tax for mutual savings banks conducting life insurance business
• 26 U.S.C. § 595,_596 — Repealed. Pub. L. 104–188, title I, §1616(b)(8), (9), Aug. 20, 1996, 110 Stat. 1857
• 26 U.S.C. § 597 — Treatment of transactions in which Federal financial assistance provided
• 26 U.S.C. § 601 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(85), Oct. 4, 1976, 90 Stat. 1778
• 26 U.S.C. § 611 — Allowance of deduction for depletion
• 26 U.S.C. § 612 — Basis for cost depletion
• 26 U.S.C. § 613 — Percentage depletion
• 26 U.S.C. § 613A — Limitations on percentage depletion in case of oil and gas wells
• 26 U.S.C. § 614 — Definition of property
• 26 U.S.C. § 615 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(88), Oct. 4, 1976, 90 Stat. 1779
• 26 U.S.C. § 616 — Development expenditures
• 26 U.S.C. § 617 — Deduction and recapture of certain mining exploration expenditures
• 26 U.S.C. § 621 — Repealed. Pub. L. 101–508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
• 26 U.S.C. § 631 — Gain or loss in the case of timber, coal, or domestic iron ore
• 26 U.S.C. § 632 — Repealed. Pub. L. 94–455, title XIX, §1901(a)(90), Oct. 4, 1976, 90 Stat. 1779
• 26 U.S.C. § 636 — Income tax treatment of mineral production payments
• 26 U.S.C. § 638 — Continental shelf areas
• 26 U.S.C. § 641 — Imposition of tax
• 26 U.S.C. § 642 — Special rules for credits and deductions
• 26 U.S.C. § 643 — Definitions applicable to subparts A, B, C, and D
• 26 U.S.C. § 644 — Taxable year of trusts
• 26 U.S.C. § 645 — Certain revocable trusts treated as part of estate
• 26 U.S.C. § 646 — Tax treatment of electing Alaska Native Settlement Trusts
• 26 U.S.C. § 651 — Deduction for trusts distributing current income only
• 26 U.S.C. § 652 — Inclusion of amounts in gross income of beneficiaries of trusts distributing current income only
• 26 U.S.C. § 661 — Deduction for estates and trusts accumulating income or distributing corpus
• 26 U.S.C. § 662 — Inclusion of amounts in gross income of beneficiaries of estates and trusts accumulating income or distributing corpus
• 26 U.S.C. § 663 — Special rules applicable to sections 661 and 662
• 26 U.S.C. § 664 — Charitable remainder trusts
• 26 U.S.C. § 665 — Definitions applicable to subpart D
• 26 U.S.C. § 666 — Accumulation distribution allocated to preceding years
• 26 U.S.C. § 667 — Treatment of amounts deemed distributed by trust in preceding years
• 26 U.S.C. § 668 — Interest charge on accumulation distributions from foreign trusts
• 26 U.S.C. § 669 — Repealed. Pub. L. 94–455, title VII, §701(d)(1), Oct. 4, 1976, 90 Stat. 1578
• 26 U.S.C. § 671 — Trust income, deductions, and credits attributable to grantors and others as substantial owners
• 26 U.S.C. § 672 — Definitions and rules
• 26 U.S.C. § 673 — Reversionary interests
• 26 U.S.C. § 674 — Power to control beneficial enjoyment
• 26 U.S.C. § 675 — Administrative powers
• 26 U.S.C. § 676 — Power to revoke
• 26 U.S.C. § 677 — Income for benefit of grantor
• 26 U.S.C. § 678 — Person other than grantor treated as substantial owner
• 26 U.S.C. § 679 — Foreign trusts having one or more United States beneficiaries
• 26 U.S.C. § 681 — Limitation on charitable deduction
• 26 U.S.C. § 682 — Repealed. Pub. L. 115–97, title I, §11051(b)(1)(C), Dec. 22, 2017, 131 Stat. 2089
• 26 U.S.C. § 683 — Use of trust as an exchange fund
• 26 U.S.C. § 684 — Recognition of gain on certain transfers to certain foreign trusts and estates
• 26 U.S.C. § 685 — Treatment of funeral trusts
• 26 U.S.C. § 691 — Recipients of income in respect of decedents
• 26 U.S.C. § 692 — Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
• 26 U.S.C. § 701 — Partners, not partnership, subject to tax
• 26 U.S.C. § 702 — Income and credits of partner
• 26 U.S.C. § 703 — Partnership computations
• 26 U.S.C. § 704 — Partner's distributive share
• 26 U.S.C. § 705 — Determination of basis of partner's interest
• 26 U.S.C. § 706 — Taxable years of partner and partnership
• 26 U.S.C. § 707 — Transactions between partner and partnership
• 26 U.S.C. § 708 — Continuation of partnership
• 26 U.S.C. § 709 — Treatment of organization and syndication fees
• 26 U.S.C. § 721 — Nonrecognition of gain or loss on contribution
• 26 U.S.C. § 722 — Basis of contributing partner's interest
• 26 U.S.C. § 723 — Basis of property contributed to partnership
• 26 U.S.C. § 724 — Character of gain or loss on contributed unrealized receivables, inventory items, and capital loss property
• 26 U.S.C. § 731 — Extent of recognition of gain or loss on distribution
• 26 U.S.C. § 732 — Basis of distributed property other than money
• 26 U.S.C. § 733 — Basis of distributee partner's interest
• 26 U.S.C. § 734 — Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
• 26 U.S.C. § 735 — Character of gain or loss on disposition of distributed property
• 26 U.S.C. § 736 — Payments to a retiring partner or a deceased partner's successor in interest
• 26 U.S.C. § 737 — Recognition of precontribution gain in case of certain distributions to contributing partner
• 26 U.S.C. § 741 — Recognition and character of gain or loss on sale or exchange
• 26 U.S.C. § 742 — Basis of transferee partner's interest
• 26 U.S.C. § 743 — Special rules where section 754 election or substantial built-in loss
• 26 U.S.C. § 751 — Unrealized receivables and inventory items
• 26 U.S.C. § 752 — Treatment of certain liabilities
• 26 U.S.C. § 753 — Partner receiving income in respect of decedent
• 26 U.S.C. § 754 — Manner of electing optional adjustment to basis of partnership property
• 26 U.S.C. § 755 — Rules for allocation of basis
• 26 U.S.C. § 761 — Terms defined
• 26 U.S.C. § 771_to_777 — Repealed. Pub. L. 114–74, title XI, §1101(b)(1), Nov. 2, 2015, 129 Stat. 625
• 26 U.S.C. § 801 — Tax imposed
• 26 U.S.C. § 803 — Life insurance gross income
• 26 U.S.C. § 804 — Life insurance deductions
• 26 U.S.C. § 805 — General deductions
• 26 U.S.C. § 806 — Repealed. Pub. L. 115–97, title I, §13512(a), Dec. 22, 2017, 131 Stat. 2142
• 26 U.S.C. § 807 — Rules for certain reserves
• 26 U.S.C. § 808 — Policyholder dividends deduction
• 26 U.S.C. § 809 — Repealed. Pub. L. 108–218, title II, §205(a), Apr. 10, 2004, 118 Stat. 610
• 26 U.S.C. § 810 — Repealed. Pub. L. 115–97, title I, §13511(b)(1), Dec. 22, 2017, 131 Stat. 2142
• 26 U.S.C. § 811 — Accounting provisions
• 26 U.S.C. § 812 — Definition of company's share and policyholder's share
• 26 U.S.C. § 813 — Repealed. Pub. L. 100–203, title X, §10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423
• 26 U.S.C. § 814 — Contiguous country branches of domestic life insurance companies
• 26 U.S.C. § 815 — Repealed. Pub. L. 115–97, title I, §13514(a), Dec. 22, 2017, 131 Stat. 2143
• 26 U.S.C. § 816 — Life insurance company defined
• 26 U.S.C. § 817 — Treatment of variable contracts
• 26 U.S.C. § 817A — Special rules for modified guaranteed contracts
• 26 U.S.C. § 818 — Other definitions and special rules
• 26 U.S.C. § 831 — Tax on insurance companies other than life insurance companies
• 26 U.S.C. § 832 — Insurance company taxable income
• 26 U.S.C. § 833 — Treatment of Blue Cross and Blue Shield organizations, etc.
• 26 U.S.C. § 834 — Determination of taxable investment income
• 26 U.S.C. § 835 — Election by reciprocal
• 26 U.S.C. § 841 — Credit for foreign taxes
• 26 U.S.C. § 842 — Foreign companies carrying on insurance business
• 26 U.S.C. § 843 — Annual accounting period
• 26 U.S.C. § 844 — Repealed. Pub. L. 115–97, title I, §13511(b)(2)(A), Dec. 22, 2017, 131 Stat. 2142
• 26 U.S.C. § 845 — Certain reinsurance agreements
• 26 U.S.C. § 846 — Discounted unpaid losses defined
• 26 U.S.C. § 847 — Repealed. Pub. L. 115–97, title I, §13516(a), Dec. 22, 2017, 131 Stat. 2144
• 26 U.S.C. § 848 — Capitalization of certain policy acquisition expenses
• 26 U.S.C. § 851 — Definition of regulated investment company
• 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
• 26 U.S.C. § 853 — Foreign tax credit allowed to shareholders
• 26 U.S.C. § 853A — Credits from tax credit bonds allowed to shareholders
• 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
• 26 U.S.C. § 855 — Dividends paid by regulated investment company after close of taxable year
• 26 U.S.C. § 856 — Definition of real estate investment trust
• 26 U.S.C. § 857 — Taxation of real estate investment trusts and their beneficiaries
• 26 U.S.C. § 858 — Dividends paid by real estate investment trust after close of taxable year
• 26 U.S.C. § 859 — Adoption of annual accounting period